As used in this notice, “confidential taxpayer information”
means all information that is protected by Ohio or other
applicable law, and “personally identifiable information”
means information that identifies a person. “Personally
identifiable information” may include, for example, a
person’s name, street address, e-mail address, telephone
number, or other means of identification.

Any personally identifiable information that the Department
of Taxation collects, directly or through a certified service
provider (“CSP”), as defined in R.C. 5740.01(C), is solely
for the purpose of tax administration. Personally
identifiable information is confidential taxpayer
information, which under Ohio law may be used only for tax
administration, including the sharing of such information
with other states or the Internal Revenue Service in
accordance with formal agreements. The Department’s general
confidentiality statute, R.C. 5703.21, prohibits agents and
employees of the Department from divulging such information
for purposes other than tax administration except pursuant to
specific provisions in division (C) of that section or when
called upon to testify in any court or proceeding.

Under Ohio law, a CSP must protect the personally
identifiable information of a consumer in the same manner as
the Department is required to protect confidential taxpayer
information. Furthermore, the CSP must not retain such
information except:

To determine whether a consumer’s status or intended use
of the goods or services purchased is exempt from the sales
or use tax,

To investigate fraud by a consumer or seller, or

To the extent necessary to ensure the reliability of the
CSP’s technology and certified automated system in performing
all of a seller’s sales and use tax functions. The CSP must
provide safeguards to protect personally identifiable
information from unauthorized access and disclosure.

Any personally identifiable information about a consumer that
the Department receives from a CSP may be examined during the
Department’s regular business hours by the consumer to
correct any inaccuracy. The Department will retain such
information solely for the purpose of tax administration, for
the time period prescribed by statute, and in accordance with
the Department’s records retention schedule. The Department
generally retains such records for a period of five years to
verify registration, filing, compliance, and entitlement to
any exemptions claimed, and for purposes of any audit or
appeal.

If you have any questions regarding this matter, please call
1888-405-4039 (Ohio Relay Services for the Hearing or Speech
Impaired: 1-800-750-0750).